Home › IRS notices › CP30A notice
CP30A notice: what it means and what to do
Got an IRS CP30A notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP30A notice freeWhat the IRS says this notice is about
We sent you this notice because we reduced or removed the penalty for underpayment of estimated tax reported on your tax return.
What you need to do
- If you disagree with our adjustment, please contact us at the number shown on your notice.
- If you still have a balance due, please make your payment now. For more information on how to securely make a payment, see Make a payment .
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Review your account information online .
- Review Publication 505, Tax Withholding and Estimated Tax PDF
- Review Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts PDF
Common questions
Why did you reduce or remove the penalty? (updated July 6, 2023)
We reduced or removed the penalty because, according to our calculation, the penalty reported on your return is greater than the penalty due. Our calculation is based on information in our records at the time we processed your return. If your address is within a geographical area that was declared a federal disaster area, we may have applied an automatic waiver, which may have resulted in the reduction.
What should I do if I disagree with the correction? (updated Jan. 14, 2025)
Call the number shown on your notice. Be sure to have any supporting information with you when you call. If we agree with your explanation, the assistor will tell you what to do next.
The notice says that I will receive a refund, but I haven't received it yet. When will I receive the refund? (updated Jan. 14, 2025)
Before we can issue a refund, we're required to collect any other taxes you may owe. Additionally, your refund may be applied to pay child support, any state taxes you may owe, or to pay any other debts you legally owe that we are required to collect. We also might not mail your refund if you haven't filed the returns you're required to file. To check the status of your refund you may call the number shown on your notice.
My spouse and I both received a CP30A for the same amount. Do we both need to pay? (added July 6, 2023)
We sent each spouse a copy of the notice. Each copy shows the same information related to your joint account. If you owe a balance due, pay it only once. If you're due a refund, we'll issue it only once.
What are my rights as a taxpayer? (added July 6, 2023)
The Internal Revenue Code (IRC) gives taxpayers specific rights. The Taxpayer Bill of Rights groups these into 10 fundamental rights. See IRC Section 7803(a)(3). IRS employees are responsible for being familiar with and following these rights. For additional information about your taxpayer rights, see Publication 1, Your Rights as a Taxpayer PDF or Taxpayer Bill of Rights .
Get my response letter for CP30A notice